|
16 Provisions |
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|
(₹ In Crore) |
||||||||
|
Particulars |
Non-current |
Current |
||||||
|
As at 31 March |
As at 31 March |
|||||||
|
2026 |
2025 |
2026 |
2025 |
|||||
|
|
||||||||
|
Provision for employee benefits [See note 38] |
||||||||
|
Provision for gratuity |
52.56 |
– |
– |
– |
||||
|
Provision for compensated absences |
– |
– |
140.55 |
132.81 |
||||
|
Provision for welfare scheme |
0.30 |
0.45 |
– |
– |
||||
|
52.86 |
0.45 |
140.55 |
132.81 |
|||||
|
Other provisions |
||||||||
|
Provision for warranties |
– |
– |
330.21 |
118.25 |
||||
|
52.86 |
0.45 |
470.76 |
251.06 |
|||||
|
Provision for warranties |
Provision is made for estimated warranty claims in respect of vehicles sold which are still under warranty at the end of the reporting period. These claims are expected to be settled in the next financial year. Management estimates the provision based on historical warranty claim information; and any recent trends that may suggest future claims could differ from historical amounts.
|
(₹ In Crore) |
||||
|
Particulars |
As at 31 March |
|||
|
2026 |
2025 |
|||
|
|
||||
|
At the beginning of the year |
118.25 |
56.89 |
||
|
Arising during the year |
250.35 |
154.46 |
||
|
Utilised during the year |
38.39 |
93.10 |
||
|
At the end of the year |
330.21 |
118.25 |
||